Composite Benefit Rate Assessment

Composite Benefit Rates (CBR) at UCLA

UCLA is transitioning to Composite Benefit Rate assessment for employer paid benefits when UCPath goes live during FY18-19. UCLA will join a long list of large research universities that utilize the CBR methodology for charging benefits to funds. Based on employee groupings, employer paid benefits will be pooled and charged at a rate rather than the multiple benefit charges assessed today. CBRs will be charged in a consistent method as a % to all components of pay except for certain bonuses, incentives and Z payments. For a complete list of DOS codes, click here.

Benefit Charge Comparison

 

Today

UC Path

Salaries Charged

By % of Effort

By % of Effort

Benefits Charged

Hundreds of Individual Rates

One Composite Rate by Employee Group

Vacation Accrual

Complex Formula until max reached

Simple Formula with no Maximum

What is included in CBR?

The following fringe benefits will be included in the CBR: Retirement: Matching Retirement Contribution, UCRP Supplemental Assessment, and Faculty Summer Retirement. Taxes: OASDI, Medicare, Workers Compensation, Unemployment Insurance, UCDI Insurance, PSBP Disability, and PSBP Workers Compensation. Health & Welfare: Health Insurance Contribution, OPEB Health, Dental Insurance, Vision Insurance, Benefits Administration, Employee Support Program, Core Medical Insurance, Life Insurance, Senior Management Supplement, PSBP Broker Fee, PSBP Life Insurance, and Core Life Insurance. Other benefits not mentioned above will not be part of CBR.

What are the CBR Employee Groups and Rates?

Below are the 9 UCLA CBR Employee Groups for FY18-19 and FY19-20.  The rates were reviewed and finalized with UCLA’s cognizant federal agency prior to UCPath go-live.

Composite Benefit Employee Group

Finalized FY18-19 CBR

Finalized FY19-20 CBR

Faculty Summer

4.8%

4.9%

HCOMP Senior Faculty

24.8%

25.2%

Faculty

31.7%

32.3%

Other Academics

42.5%

43.4%

Post Docs

27.5%

28.4%

Staff Exempt

42.5%

43.4%

Staff Non-Exempt

51.6%

52.8%

Food-Custodian-Grounds

66.8%

68.3%

Employees & Students with Limited Benefits

4.8%

4.9%

 

How do I map employees to a benefit rate?

Be sure to complete ALL 5 steps below to ensure correct mapping of employees to CBR Employee group:

Steps for Mapping Employees to Employee Groups

Step

Action

1

Map employee to Composite Benefit Employee Group based upon Title Code Link

2

IF
DOS Code is equal to ACA or ACM or ACR or SSC

THEN
Reassign employee to the "Faculty Summer" group

3

IF
Benefit Eligibility Level Indicator Assigned (BELIASI) does not equal 1

AND
Standard Group is one of the following:
Faculty, Other Academic, Staff, HCOMP Senior Faculty, Food-Custodian-Grounds

THEN
Reassign employee to the "Employees & Students with Limited Benefits" group

4

IF
Standard Group is equal to "Staff"

AND
Fair Labor Standards Act (FLSA) Status is equal to E (Exempt)

THEN
Reassign employee to "Staff Exempt"

5

IF
Standard Group is equal to "Staff"

AND
Fair Labor Standards Act (FLSA) Status is equal to N (Non-Exempt)

THEN
Reassign employee to "Staff Non-Exempt"

Vacation Accrual

For proposal budgets that use Vacation Leave rates, see rates below:

Vacation Leave Rate Group

FY18-19 Leave Rate

Fiscal Year Faculty

7.0%

Accruing Staff & Non Faculty Academics

7.0%

Non-Accruing Staff & Academic Year Faculty

0.0%